2.1.624 Part 1 Section 18.3.1.44, formula1 (Formula 1)

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a.   The standard states that the contents of this element are an extension on the ST_Formula simple type.

Excel requires the contents of this element for a data validation formula, as defined in Data Validation Formulas (§3.2.3.1.3, Data Validation Formulas).

b.   The standard makes no mention of an xml:space attribute.

Excel uses this attribute to specify, using the W3C space preservation rules, how white space should be handled for the element's contents; its allowed values are defined by the XML 1.0 specification.